Accrual-Based Budgeting and Accounting in the Public Sector: The Dutch Experience
AbstractTraditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash-based tot some form of accrual accounting in the public sector. Usually, the implementation of some accrual-based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash-based accounting and budgeting systems to an accrual-based system.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 5906.
Date of creation: 2005
Date of revision:
Publication status: Published in Public Budgeting and Financial Management 1.25(2005): pp. 32-44
Accrual-Based Budgeting; Public Sector Accounting; Netherlands;
Find related papers by JEL classification:
- H6 - Public Economics - - National Budget, Deficit, and Debt
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- Allen Schick, 2002. "Opportunity, strategy and tactics in reforming public management," OECD Journal on Budgeting, OECD Publishing, vol. 2(3), pages 7-34.
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